Impact assessment

Social Security Coordination – National Insurance and posted workers: screening equality impact assessment 

Published 25 January 2024

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This publication is available at https://www.gov.uk/government/publications/social-security-coordination-national-insurance-and-posted-workers/social-security-coordination-national-insurance-and-posted-workers-screening-equality-impact-assessment

1. Project objectives

HMRC is responsible for assessing an individual’s circumstances and reaching a UK insurability status decision when they travel abroad to work in an EU member state or European Free Trade Association (EFTA) country. Once a decision has been reached, HMRC will issue an ‘A1’ (or equivalent) certificate, proving UK insurability and preventing the worker being charged social security contributions in the country they will be working in. UK National Insurance contributions (NICs) will be due instead. 

The project is looking to deliver a better customer journey and experience for those applying to HMRC for an A1 (or equivalent) certificate.

Extensive customer research carried out prior to the project starting has formed the basis of all improvement activity being undertaken.

This equality impact assessment is relating to the operational delivery of the change.

2. Customer groups affected

The customer group affected by this change are:

  1. employers posting individuals abroad to work
  2. self-employed Individuals working abroad
  3. employed or self-employed individuals working in the UK and at least one EU country
  4. agents of employers or individuals working abroad

3. What customers will need to do

3.1 What customers need to do as a result of the change.

They will still access the customer facing application form and engage with HMRC in the same way they always have.

3.2 How customers will access this service

Customers will access one of five application gforms housed on GOV.UK via the customer using their government gateway account or via an email validation process.

3.3 When customers need to do this

Customers should apply for certificates in advance of any travel to work abroad. However, applications can be dealt with retrospectively if required

4. Assessing the impact

We assessed the impact on those in protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:

  • racial groups
  • sex
  • gender reassignment
  • sexual orientation
  • age
  • religion or belief
  • pregnancy and maternity
  • marriage and civil partnership
  • people with dependants and those without (carers)
  • political opinion (Northern Ireland only)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups listed above.

Extra support will be provided as required.

The change may impact the following groups.

4.1 Disabled

There is no evidence to suggest that there is a digitally excluded customer base for customers applying for a certificate at present.  However, we acknowledge that there may be some disabled customers may be unable to interact digitally.

Reasonable adjustments will be provided if requested, including alternative formats and extra support.

Digitally excluded customers who need to make an application will be supported by helpline advisors.

Gforms will comply with accessibility standards.

4.2 People who use different languages (Including Welsh Language and British Sign Language)

Some customers may choose to apply in Welsh. All gforms will be available in the Welsh language.

5. Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

No opportunities have been identified as a part of this change.

A full equality impact assessment is not recommended

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